Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below:

Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)		30,000
Revenue ($4.00q)	$	120,000
Expenses:
Raw materials ($2.00q)		60,000
Wages and salaries ($6,400 + $0.20q)		12,400
Utilities ($1,800 + $0.05q)		3,300
Facility rent ($3,400)		3,400
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		3,300
Total expense		85,000
Net operating income	$	35,000

In July, 31,000 actually meals were served. The companys flexible budget for this level of activity appears below:

Flight Caf
Flexible Budget
For the Month Ended July 31
Budgeted meals (q)		31,000
Revenue ($4.00q)	$	124,000
Expenses:
Raw materials ($2.00q)		62,000
Wages and salaries ($6,400+ $0.20q)		12,600
Utilities ($1,800 + $0.05q)		3,350
Facility rent ($3,400)		3,400
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		3,400
Total expense		87,350
Net operating income	$	36,650

Required:

1. Calculate the companys activity variances for July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Flight Caf Activity Variances For the Month Ended July 31 Revenue Expenses Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income